Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 24 September 2024
Case Overview
- Petitioner: M3M India Private Limited; Respondents: Deputy Commissioner of Income Tax and other revenue officials.
- The petition challenged notices and orders issued by the Jurisdictional Assessing Officer (JAO) under Sections 148A(b), 148A(d) and 148 of the Income Tax Act, 1961, dated 31‑03‑2023, 08‑05‑2023, and related proceedings.
- The petitioner argued that the assessments were conducted without the faceless assessment procedure mandated by Section 144B of the Act.
- The Court relied on its earlier judgments in Jasjit Singh vs Union of India (CWP No.21509 2023, 29 July 2024) and Jatinder Singh Bhangu vs Union of India (CWP No.15745 2024, 19 July 2024), which held that circulars or instructions cannot override statutory provisions and that notices issued without faceless assessment are ultra vires.
- The Court reiterated that circulars may only supplement, not supplant, statutory provisions.
Final Outcome
- The writ petition is allowed.
- Notices dated 31‑03‑2023 (under Section 148A(b)), order dated 08‑05‑2023 (under Section 148A(d)), and notice dated 08‑05‑2023 (under Section 148) are set aside for lack of jurisdiction.
- All pending applications in the matter are disposed of.
- The revenue department may pursue assessment only in accordance with the procedures laid down in the Income Tax Act, 1961.
Topics: Tax Law, Faceless Assessment